NONE 20260318125124880 wseas/wseas content-registration-form+ja@crossref.org content-registration-form WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 1109-9526 2224-2899 Nur Kholis Department of Accounting, Faculty of Economics and Business Diponegoro University Semarang INDONESIA Imam Ghozali Department of Accounting, Faculty of Economics and Business Diponegoro University Semarang INDONESIA Puji Harto Department of Accounting, Faculty of Economics and Business Diponegoro University Semarang INDONESIA The purpose of this study is to examine the role of earnings management in mediating the relationship between CEO power and firm value. This study uses a quantitative approach, with the data population consisting of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018-2023. Data analysis in this study employs the Structural Equation Model (SEM) approach with the Partial Least Square (PLS) method using WarpPLS 8.0 software. 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